Can I claim our son who graduated from high school in June 2009, left home July 2009 to join the Navy if he does not claim himself on his taxes - and he turned 19 in August? Thanks.

Answer: Deb - One of the requirements to claim a dependent under the qualifying child rules is that the child be under the age of 19 on December 31st unless they are a full time student under the age of 24. Since your son turned 19 in August of 2009 you have to look at the definition of student.

IRS Publication 501 states the following:

Full-time student. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance.

Student defined. To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year:

A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or

A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency.

The 5 calendar months do not have to be consecutive.

You also indicate that he lived with you for more than half the year.

Your son meets the age, relationship and residency tests. I will assume tha he is unmarried so he meets the joint return test.

If he did not provide more than 1/2 of his own support for the year the support test is met.

Based on the information you have provided and the assumption I have stated, it appears that your son still qualifies to be your dependent.

For a closer look at all the details you can view, print, download or order IRS Publication 501 at the IRS web site, www.irs.gov.